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pop paid 176 for 80% of son on 1/1/2016 when sons equity consisted of 120 capital stock and 60 retained earnings all excess was due

pop paid 176 for 80% of son on 1/1/2016 when sons equity consisted of 120 capital stock and 60 retained earnings all excess was due to unrecorded patents with a 10 year life how. much is the excess ? A. 40 B. 180 C. 176 D. 20

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